The answer is unexpectedly simple ! Try following lines of code and enjoy them !

Create a new project , add a form then put a picture box and a command button into it . Add block of code into command button click event !

Private Sub Command1_Click()
'load meta picture file
    Picture1.Picture = LoadPicture("e:\tuan.wmf")

'save meta picture to bitmap file
    SavePicture Picture1.Image, "e:\tuan.bmp"
End Sub

Tip submitted by dangtuan